I am directed to invite your
attention to Boards Circular No. 13/2005-Cus, dated 11.03.2005. The intention
of the prevailing Circulars/instructions is to ensure correct filing of Import
General Manifest/report, complete in all respects, so as to reduce overall dwell
time of cargo. Further, the nature of amendments were also classified in two
broad categories major and minor to enable for immediate approval.

2. It has been brought to the
knowledge of Board that all cases requiring major amendments in import
manifest are being put up to proper officer for adjudication. The process of
adjudication entails delay in the clearance of goods as a proper hearing has to
be given and a speaking order has to be issued after taking into account full
facts of the case and submissions made by the concerned agencies. Ministry of
Shipping and various Industry Associations have represented on this issue. It
has been suggested that major amendments which do not affect the Customs revenue
substantially, should be permitted by the proper officer according to the
merits of the case.

3.
The matter was re-examined. It has been
decided by the Board that all amendments to the Import General Manifest (IGM) may be
considered on the basis of the provisions contained in section 30(3) of the
Customs Act, 1962. The said section (sub-section 3) provides that if the proper
officer is satisfied that the import manifest or import report is in any way
incorrect or incomplete, and that there was no fraudulent intention, he may
permit it to be amended or supplemented. Hence the need for adjudication will
arise only in cases where there are major amendments involving fraudulent
intention or substantial revenue implication arising from the amendments.
Further it is possible that in certain special situations such as
mother/daughter vessel operation for lighterage on account shortage of draft,
congestion of port, natural calamity, the final quantity of goods covered by the
IGM would be known only after completion of such lighterage operation, requiring
amendment in quantity originally declared at the time of filing IGM. These
exceptional situations need to be taken care so that penal action is not
initiated mechanically in such situations.

4. The Boards Circular No. 13/2005-Cus, dated 11.03.2005 should be
read as amended to the above extent. The above instructions may be brought to
the notice of the Trade immediately through appropriate Public Notice.